The Resource VAT warehouse : a landmark decision of the CJEU against the Italian Revenue Agency

VAT warehouse : a landmark decision of the CJEU against the Italian Revenue Agency

Label
VAT warehouse : a landmark decision of the CJEU against the Italian Revenue Agency
Title
VAT warehouse : a landmark decision of the CJEU against the Italian Revenue Agency
Creator
Subject
Language
eng
Summary
The Court of Justice of the European Union (ECJ) has recently released a landmark decision (C-272/13 - Equoland) which reveals its position on a number of important topics which are currently being discussed between taxpayers and the Italian Revenue Agency. The article looks at (I) the background, (II) use of the VAT warehouse, (III) VAT on importation and reverse charge mechanism, (IV) penalties for the lack of introduction of goods in the VAT warehouse and (V) criminal ramifications
Citation source
In: Tax planning international : European tax service. - London. - Vol. 16 (2014),
http://library.link/vocab/creatorName
Polacco, G
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • VAT
  • reverse charge mechanism
  • penalties
Label
VAT warehouse : a landmark decision of the CJEU against the Italian Revenue Agency
Instantiates
Publication
Label
VAT warehouse : a landmark decision of the CJEU against the Italian Revenue Agency
Publication

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